Section A: To be completed by
What is your tax file number (TFN)?
You should give your TFN to your employer only after you start
work for them. Never give your TFN in a job application or over
We and your payer are authorised by the Taxation
Administration Act 1953 to request your TFN. It’s not an
offence not to quote your TFN. However, quoting your
TFN reduces the risk of administrative errors and having
extra tax withheld. Your payer is required to withhold the
top rate of tax from all payments made to you if you do
not provide your TFN or claim an exemption from quoting
How do you find your TFN?
You can find your TFN on any of the following:
your income tax notice of assessment
correspondence we send you
a payment summary your payer issues to you.
If you have a tax agent, they may also be able to tell you.
If you still can’t find your TFN, you can:
phone us on 132861 between 8.00am and 6.00pm,
Monday to Friday.
If you phone or visit us, we need to know we are talking to
the correct person before discussing your tax affairs. We will
ask you for details only you, or your authorised representative,
You don’t have a TFN
If you don’t have a TFN and want to provide a TFN to your
payer, you will need to apply for one.
For more information about applying for a TFN, visit
You may be able to claim an exemption from quoting
Print X in the appropriate box if you:
have lodged a TFN application form or made an enquiry to
obtain your TFN. You now have 28days to provide your TFN
to your payer, who must withhold at the standard rate during
this time. After 28days, if you haven’t given your TFN to
your payer, they will withhold the top rate of tax from future
are claiming an exemption from quoting a TFN because you
are under 18 years of age and do not earn enough to pay
tax, or you are an applicant or recipient of certain pensions,
benefits or allowances from the:
– Department of Human Services – however, you will need
to quote your TFN if you receive a Newstart, Youth or
sickness allowance, or an Austudy or parenting payment
– Department of Veterans’ Affairs – a service pension under
the Veterans’ Entitlement Act 1986
– Military Rehabilitation and Compensation Commission.
Providing your TFN to your super fund
Your payer must give your TFN to the super fund they pay your
contributions to. If your super fund doesn’t have your TFN, you
can provide it to them separately. This ensures:
your super fund can accept all types of contributions to your
additional tax will not be imposed on contributions as a result
of failing to provide your TFN
you can trace different super accounts in your name.
For more information about providing your TFN to your
superfund, visit ato.gov.au/supereligibility
Complete with your personal information.
On what basis are you paid?
Check with your payer if you’re not sure.
Are you an Australian resident for tax
purposes or a working holiday maker?
Generally, we consider you to be an Australian resident for tax
purposes if you:
have always lived in Australia or you have come to Australia
and now live here permanently
are an overseas student doing a course that takes more than
six months to complete
migrate to Australia and intend to reside here permanently.
If you go overseas temporarily and don’t set up a permanent
home in another country, you may continue to be treated as an
Australian resident for tax purposes.
If you are in Australia on a working holiday visa (subclass 417)
or a work and holiday visa (subclass 462) you must place an X
in the working holiday maker box. Special rates of tax apply for
working holiday makers.
For more information about working holiday makers, visit
If you’re not an Australian resident for tax purposes or a
working holiday maker, place an X in the foreign resident box,
unless you are in receipt of an Australian Government pension
Temporary residence can claim super when leaving Australia,
if all requirements are met. For more information, visit
Foreign resident tax rates are different
A higher rate of tax applies to a foreign resident’s taxable
income and foreign residents are not entitled to a tax-free
threshold nor can they claim tax offsets to reduce
withholding, unless you are in receipt of an Australian
Government pension or allowance.
To check your Australian residency status for tax purposes
or for more information, visit ato.gov.au/residency
2 Tax file number declaration